Protest No. 3901-91-100857; Mirrored trays; GRI 1; 7009.91.10; EN 70.09; mirror; 088088

HQ 951000 March 24, 1992 CLA-2 CO:R:C:M 951000 KCC CATEGORY: Classification TARIFF NO.: 7013.99.80 District Director U.S. Customs Service 610 South Canal Street Chicago, Illinois 60607 RE: Protest No. 3901-91-100857; Mirrored trays; GRI 1; 7009.91.10; EN 70.09; mirror; 088088 Dear Sir: This is in response to the Application for Further Review of Protest No. 3901-91-100857 dated August 9, 1991, which pertains to the tariff classification of mirrored trays under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The articles under consideration are mirrored trays described as: 1) a mirrored tray measuring 8 1/2 by 11 inches with 4 glass rails. 2) a mirrored tray measuring 9 by 14 inches with 4 glass rails. 3) a hexagon shape mirrored tray measuring 9 by 14 inches with 2 glass rails and 4 gold plated triangular corners. 4) a rectangular shape mirrored tray measuring 8 by 11 inches with 4 brass rails and 4 chrome plated corners. The entries were liquidated under subheading 7013.99.80, HTSUS, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than of heading 7010 or 7018)...Other Glassware...Other...Other...Other...Valued over $3 each...Other...Valued over $3 but not over $5 each." The protestant, Allied of Chicago, Inc., contends that the mirrored trays are classifiable under subheading 7009.91.10, HTSUS, which provides for "Glass mirrors, whether or not framed, including rear-view mirrors...Other...Unframed...Not over 929 cm2 in reflecting area." ISSUE: Are the mirrored trays properly classified under subheading 7009.91.10, HTSUS, as mirrors, or under subheading 7013.99.80, HTSUS, as glassware used for indoor decoration or similar purposes? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." The protestant contends that the mirrored trays are classifiable under subheading 7009.91.10, HTSUS, as mirrors. Explanatory Note (EN) 70.09 of the Harmonized Commodity Description and Coding System (HCDCS) states that the heading 7009, HTSUS, excludes "[m]irrors which have been converted into other articles by the addition of some extra part, e.g. certain serving trays with handles (heading 70.13)...." HCDCS, Vol. 3, p. 933. The Explanatory Notes, although not dispositive, are looked to for interpretation of the HTSUS. 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). The mirrored trays do not satisfy the terms of subheading 7009.91.10, HTSUS, as they have been converted into articles other than mirrors by the addition of the rails. The mirrored trays are used to hold cosmetics and function as a holding and display tray for the cosmetics. The mirrored trays are classified under subheading 7013.99.80, HTSUS, as glassware used for indoor decoration or similar purposes. In Headquarters Ruling Letter (HRL) 088088 dated October 9, 1991, Customs held that a mirrored vanity tray with 4 glass rails was classified under the tariff provision for household glassware articles in item 546.66, Tariff Schedule of the United States (TSUS) (the precursor provision to subheading 7013.99.80, HTSUS). Congress has indicated that earlier tariff rulings must not be disregarded in applying the HTSUS. The conference report to the 1988 Omnibus Trade Bill, states that "on a case-by-case basis prior decisions should be considered instructive in interpreting the HTS[US], particularly where the nomenclature previously interpreted in those decisions remains unchanged and no dissimilar interpretation is required by the text of the HTS[US]." H.Rep. No. 100-576, 100th Cong., 2d Sess. 548, 550 (1988). Since the subject nomenclature in the TSUS and HTSUS are essentially the same and the articles at issue in HRL 088088 and the instant case are essentially the same, we find that HRL 088088 is instructive and supports our conclusion that the mirrored trays are classified in subheading 7013.99.80, HTSUS. HOLDING: The mirrored trays are properly classified under subheading 7013.99.80, HTSUS, which provides for "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than of heading 7010 or 7018)...Other Glassware...Other...Other...Other...Valued over $3 each...Other...Valued over $3 but not over $5 each." This protest should be denied in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director Commercial Rulings Division